227 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Sustainability Statement GOVERNANCE INFORMATION P Political contributions In addition to financial benefits, political contributions include benefits in kind. The conversion of the respective benefit in kind is carried out as part of an equivalency calculation under the re- sponsibility of the department providing the benefit and, if appli- cable, the responsible divisional controlling department. The Purchasing division is also included above a materiality threshold of € 20,000. Political contributions are recorded by means of a Group-wide IT-supported enquiry. The feedback is analysed by the respon- sible office, checked for plausibility, and broken down by type of recipient. The reported metric includes all contributions above a materiality threshold of € 2,000 per recipient. The BMW Group made political contributions to the following re- cipient groups in the reporting year: — Dialogue events: sponsoring of political events for collabo- ration and exchange purposes — Collaborations: sponsoring of reciprocal businesses (for ad- vertising purposes) or lectures by representatives of the BMW Group T Training rate of high-risk functions in relation to anti- corruption The 30-minute Compliance Essentials online training course pri- marily teaches the basics of corruption prevention using explan- atory case studies and test questions. Information on the prohi- bition of corruption and bribery, including the prohibition of brib- ery of public officials and the prohibition of bribery and corrupti- bility in business dealings (active and passive), is presented us- ing specific examples. With regard to corruption and bribery, from the BMW Group's perspective, those employees who are engaged in indirect activ- ities are potentially particularly relevant from a risk perspective. Indirect activities include activities that do not primarily serve the manufacture of products. However, the group of people affected also includes senior employees from the direct areas, such as supervisors or “Meister” (master craftsmen). The rate is calcu- lated on the basis of the number of persons with a valid training certificate in relation to the number of persons assigned to com- plete the training.